Wydział Ekonomiczny - Economics (S1)
specjalność: Accounting and Finance in Economic Entities
Sylabus przedmiotu Computer Accounting:
Informacje podstawowe
| Kierunek studiów | Economics | ||
|---|---|---|---|
| Forma studiów | studia stacjonarne | Poziom | pierwszego stopnia |
| Tytuł zawodowy absolwenta | licencjat | ||
| Obszary studiów | charakterystyki PRK | ||
| Profil | ogólnoakademicki | ||
| Moduł | — | ||
| Przedmiot | Computer Accounting | ||
| Specjalność | Accounting and Finance in Economic Entities | ||
| Jednostka prowadząca | Katedra Ekonomii i Rachunkowości | ||
| Nauczyciel odpowiedzialny | Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl> | ||
| Inni nauczyciele | Bożena Nadolna <Bozena.Nadolna@zut.edu.pl> | ||
| ECTS (planowane) | 2,0 | ECTS (formy) | 2,0 |
| Forma zaliczenia | zaliczenie | Język | polski |
| Blok obieralny | — | Grupa obieralna | — |
Formy dydaktyczne
Wymagania wstępne
| KOD | Wymaganie wstępne |
|---|---|
| W-1 | knowledge of financial accounting |
Cele przedmiotu
| KOD | Cel modułu/przedmiotu |
|---|---|
| C-1 | To familiarize students with the principles of operation and procedures for the operation of financial and accounting IT systems |
| C-2 | Preparing students to support a selected financial and accounting program |
Treści programowe z podziałem na formy zajęć
| KOD | Treść programowa | Godziny |
|---|---|---|
| laboratoria | ||
| T-L-1 | Creating a test company in the financial and accounting system. Defining the data access path. Entering information enabling the generation of an account plan | 1 |
| T-L-2 | Entering the chart of accounts into the financial and accounting system | 5 |
| T-L-3 | Entering the opening balance to the financial and accounting system | 2 |
| T-L-4 | Entering records of contractors and employees, creating VAT registers and introducing templates of accounting documents | 1 |
| T-L-5 | Creating sample source documents and their decrement and booking in the financial and accounting system. Corrections, deletion, exchange of source documents | 10 |
| T-L-6 | Settlement of accounts | 2 |
| T-L-7 | Viewing data entered into the system. A multi-criteria choice of data. | 1 |
| T-L-8 | Creating result sets. Create a log and a list of turnovers and balances for any time period | 1 |
| T-L-9 | Creating a balance sheet and profit and loss account based on data entered into the system | 4 |
| T-L-10 | Records summary and closing of the financial year | 1 |
| T-L-11 | Pass a subject | 2 |
| 30 | ||
Obciążenie pracą studenta - formy aktywności
| KOD | Forma aktywności | Godziny |
|---|---|---|
| laboratoria | ||
| A-L-1 | Participation in laboratory classes | 30 |
| A-L-2 | Preparation for classes | 30 |
| 60 | ||
Metody nauczania / narzędzia dydaktyczne
| KOD | Metoda nauczania / narzędzie dydaktyczne |
|---|---|
| M-1 | explanation |
| M-2 | case method |
Sposoby oceny
| KOD | Sposób oceny |
|---|---|
| S-1 | Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes |
| S-2 | Ocena podsumowująca: Activity during classes |
| S-3 | Ocena podsumowująca: Assessment of the implementation of the indicated practical task in the selected financial and accounting system, verifying the knowledge and skills obtained during labolatory classes |
Zamierzone efekty uczenia się - wiedza
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_D11/4_W01 The student knows the principles of handling the selected financial and accounting program | E_1A_W01, E_1A_W06, E_1A_W08, E_1A_W11 | — | C-1 | T-L-1, T-L-3, T-L-4, T-L-5, T-L-2, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10 | M-1 | S-2, S-1 |
Zamierzone efekty uczenia się - umiejętności
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_D11/4_U01 The student can handle a selected financial and accounting system | E_1A_U02, E_1A_U05, E_1A_U06, E_1A_U07 | — | C-2 | T-L-1, T-L-3, T-L-4, T-L-5, T-L-2, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10 | M-1, M-2 | S-2, S-3, S-1 |
Zamierzone efekty uczenia się - inne kompetencje społeczne i personalne
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_D11/4_K01 The student has the ability of individual and team work to solve problems analyzed during the class | E_1A_K01, E_1A_K02 | — | C-1, C-2 | T-L-1, T-L-3, T-L-4, T-L-5, T-L-2, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10 | M-1, M-2 | S-2, S-3, S-1 |
Kryterium oceny - wiedza
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/4_W01 The student knows the principles of handling the selected financial and accounting program | 2,0 | The student does not know the operating principles of the selected financial and accounting system |
| 3,0 | The student has the knowledge how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations | |
| 3,5 | The student has the knowledge how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, | |
| 4,0 | Student knowledge how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to several criteria | |
| 4,5 | The student has the knowledge how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria | |
| 5,0 | The student has a very good knowledge of how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria, create reports |
Kryterium oceny - umiejętności
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/4_U01 The student can handle a selected financial and accounting system | 2,0 | The student is not able to handle the selected financial and accounting system |
| 3,0 | The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations | |
| 3,5 | The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments | |
| 4,0 | The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to several criteria | |
| 4,5 | The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria | |
| 5,0 | The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria, create reports |
Kryterium oceny - inne kompetencje społeczne i personalne
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/4_K01 The student has the ability of individual and team work to solve problems analyzed during the class | 2,0 | The student is not capable of independent or team-based solving of problems analyzed during the course |
| 3,0 | The student has the ability of individual and team work to solve problems analyzed during the class | |
| 3,5 | The student has the ability to independently or collectively solve issues carried out during classes, but the proposed solutions are not always correct | |
| 4,0 | The student has the ability to independently or collectively solve issues carried out during classes, but the proposed solutions are usually correct | |
| 4,5 | The student has the ability to independently or collectively solve issues carried out during classes, the proposed solutions are correct | |
| 5,0 | The student has the ability to independently or collectively solve the issues analyzed in the course of classes, the proposed solutions are correct. Can justify the choice of the solution applied to a given problem, carry out the assessment of the results and indicate other possibilities |
Literatura podstawowa
- Ustawa z dnia 29 września 1994 r. o rachunkowości, Dz.U. 2019 poz. 351, 2019
- Kiziukiewicz T. (red.), Ustawa o rachunkowości. Komentarz, LexisNexis, Warszawa, 2014
- Andrzejewski M., Jońca K., Młodkowski P., Zastosowanie technik komputerowych w rachunkowości. Systemy dla małych i średnich firm, Oficyna Wydawnicza, Kraków, 2004
- Chomuszko M., Księgowość komputerowa. Praca z programem Symfonia FK, PWN, Warszawa, 2008
Literatura dodatkowa
- ., Instrukcje wybranych systemów informatycznych rachunkowości, Symfonia FK, Rewizor GT, 0